View all text of Subchapter A [§ 4371 - § 4374]
§ 4373. Exemptions
The tax imposed by section 4371 shall not apply to—
(1) Effectively connected items
(2) Indemnity bond
(Aug. 16, 1954, ch. 736, 68A Stat. 522; Pub. L. 85–859, title I, § 141(a), Sept. 2, 1958, 72 Stat. 1301; Pub. L. 94–455, title XIX, § 1904(a)(12), Oct. 4, 1976, 90 Stat. 1813; Pub. L. 100–647, title I, § 1012(q)(13)(A), Nov. 10, 1988, 102 Stat. 3525.)